Sue Lani Madsen comments on current events, context, community, country living and conservative values, and tries not to get carried away by alliteration. She is an architect, rancher, writer and volunteer firefighter/EMT from eastern Washington.

Case studies are always easier to follow than 36 pages of IRS instructions, so let’s look at a an actual social welfare organization that made it through IRS scrutiny. Typical Social Welfare Organization (TSWO) is a 501(c)(3) which receives significant government funding. The following excerpts are from a letter sent out this week with a TSWO return address to solicit membership donations:

“Come hell or high water, [TSWO] will be there for the women who need us – whatever it takes. That’s our core commitment. And it has never been more important – or more difficult – to keep than it is today. More and more often, we find ourselves in situations where [TSWO] is the only one there . . .

To challenge an outrageous new law . . .

To make sure vulnerable women get the services they need . . .

To fight off severe state-based and national restrictions on access to [xyz].

But it’s our members – people just like you who strongly believe in our commitment to women – who enable us to be there. Without their financial support in these difficult times, we simply could not serve millions of women and young people who rely on us.”

The letter goes on for four pages describing litigation brought by TSWO to support its social welfare goals of “challenging unfair rules and laws,” calling their opponents “cynical” several times and emphasizing how critical their work is to our communities. It boasts of:

Winning an injunction to block implementing a state law

Fighting a political atmosphere “hostile to women

Defending against anti- TSWO extremists using “false and inflammatory information”

Working to “make the promise of health care reform real”

Blocking attempts to deprive TSWO from receiving government funds for programs

TSWO “will never yield, no matter how high the barrier or difficult the roadblock.”

The letter closes with an appeal urging the reader to “be a source of strength and a voice of sanity by becoming a TSWO Federation of America member today.” The “Federation of America” part is important because TSWO is actually a public charity under IRS Code 501(c)(3) and of course TSWO can’t solicit funds for any kind of political activity. It uses the TSWO Federation of America (registered with the IRS as a 501(c)(4) group) to solicit funds in order to run ads during political campaigns advocating for candidates that support TSWO goals, in addition to funding litigation as noted above. This is considered strictly incidental political activity by the IRS.